Practical guides
The regulation library states the rules; these pages apply them. Each guide takes a question operators actually face — which domicile, what changed, how do I file this — and works it through across jurisdictions, with every claim linked to the primary source and a last-verified date on the page.
Cross-border comparisons
- Private fund domicile: Jersey, Guernsey, Luxembourg, Ireland — the private-fund structuring matrix, vehicle by vehicle.
- NAV error thresholds and correction rules by domicile — thresholds, notification duties and compensation rules compared.
- Loan origination funds: Ireland vs Luxembourg (AIFMD II) — the post-AIFMD II regimes side by side.
- ELTIF 2.0 vs Part II UCI: which retail wrapper fits? — the two retail-access wrappers compared.
- Sub-threshold AIFM rules by jurisdiction — what the registration-only regime actually exempts you from, where.
Trackers & annotated circulars
- AIFMD II implementation tracker: status by member state — transposition tracker with per-state status.
- CSSF Circular 24/856: NAV errors, breaches and FAQ — the NAV-error and investment-breach circular, section by section.
- CSSF Circular 25/901: SIF, SICAR and Part II UCI rules — what replaced 02/80 and 07/309, and where the substance moved.
Fund regimes by domicile
- Cayman funds: mutual vs private fund rules and CIMA filings — which Act applies, the four mutual fund routes, private fund registration, and the yearly audit, return and fee dates.
- Guernsey and Jersey fund regimes: authorised and certified funds — Guernsey authorised and registered schemes, Jersey certified fund types, fund services registration, the AIF Codes and filing deadlines.
- Hong Kong and Singapore retail fund rules: SFC and MAS codes — authorisation and recognition, UT Code and CIS Code limits, operators, notices, reports, OFCs and REITs.
- Malta fund regimes: AIF, PIF, NAIF, NPIF and UCITS — licensed and notified routes, investor minimums, NAIF and NPIF notification, PIF categories, loan funds, UCITS limits and MFSA deadlines.
- Malta fund manager licensing: AIFMs, UCITS managers, administrators — who needs an investment services licence, full-scope and de minimis AIFMs, capital, officers, MFSA returns and fund administrator recognition.
How-tos
- UCITS and AIFMD remuneration rules for fund managers — identified staff, delegates, proportionality, the remuneration committee, the 50% instrument and 40% deferral rules, disclosure and bank-group rules.
- EU fund marketing: pre-marketing, notices and fund names — AIFMD pre-marketing and the 18-month rule, notification and de-notification deadlines, ESMA marketing-communication rules, ESG fund-name tests and UK promotion.
- UCITS in practice: depositary, PRIIPs KID and Irish rules — what the depositary does and when it is liable, the KID that replaced the KIID, and the Irish two-layer rulebook.
- AIFMD Annex IV reporting: frequency, template, deadlines — the reporting cycle end to end: scoping, thresholds, deadlines and the fields first-time filers most often get wrong.
- CRS and FATCA reporting for investment funds — classifying the fund and its investors, self-certification, missing TINs, nil returns, penalties and CRS 2.0.
- SFDR periodic reporting: the Annex IV and V templates — the Annex IV and V templates, the PAI statement, the taxonomy-alignment percentage and reclassifying from Article 9 to 8.
- Irish ILP structure for credit funds: the practical guide — the 1994 Act after the 2020 amendments, QIAIF or RIAIF, commitments and drawdowns, authorisation, tax and the SCSp comparison.
Terms these guides use are defined in the glossary; the underlying statutes and circulars live in the regulation library, and every dated obligation they create is on the fund calendar.